Select Publications
Book Chapters
2005, 'National Report New Zealand', in Lang M; Herdin J; Hofbauer I (ed.), WTO and Direct Taxation, EUCOTAX Series on European Taxation, Kluwer Law International, June 23rd 2005, The Netherlands
,2005, 'National Report New Zealand', in Lang M; Herdin J; Hofbauer I (ed.), WTO and Direct Taxation, EUCOTAX Series on European Taxation, Kluwer Law International, June 23rd 2005, The Netherlands, pp. 525 - 543
,2004, 'National Report New Zealand', in Lang M; Aigner HJ; Scheuerle U; Stefaner M (ed.), CFC Legislation: Domestic Provisions, Tax Treaties and EC Law, Linde Werlag Wien, Wien, Austria, pp. 463 - 487
,Journal articles
2023, 'The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?', Issues in Accounting Education, 38, pp. 81 - 108, http://dx.doi.org/10.2308/ISSUES-2023-013
,2023, 'Accounting For Digital Assets', Australian Accounting Review, 33, pp. 302 - 312, http://dx.doi.org/10.1111/auar.12402
,2022, 'Residuals from Two-Step Research Designs', Accounting and Finance, 62, pp. 4345 - 4358, http://dx.doi.org/10.1111/acfi.12992
,2022, 'Editorial: A Call for Policy Relevant Research', Australian Journal of Management, 47, pp. 399 - 400, http://dx.doi.org/10.1177/03128962221106033
,2022, 'Financial statement analysis: a review and current issues', China Finance Review International, 12, pp. 1 - 19, http://dx.doi.org/10.1108/CFRI-10-2021-0208
,2020, 'Earnings Co-Movements and the Informativeness of Earnings', Abacus: a journal of accounting, finance and business studies, 56, pp. 295 - 319, http://dx.doi.org/10.1111/abac.12200
,2020, 'Hierarchy and Performance of Analyst Teams', The European Accounting Review, 29, pp. 877 - 900, http://dx.doi.org/10.1080/09638180.2020.1714460
,2019, 'Inconsistent Signals, Earnings Announcements, and Market Uncertainty', Abacus, 55, pp. 411 - 435, http://dx.doi.org/10.1111/abac.12156
,2018, 'A review of research on regulation changes in the Asia-Pacific region', Accounting and Finance, 58, pp. 635 - 667, http://dx.doi.org/10.1111/acfi.12259
,2018, 'Decomposing the market, industry and firm components of profitability: Implications for forecasting', Review of Accounting Studies, 23, pp. 1071 - 1095, http://dx.doi.org/10.1007/s11142-018-9446-2
,2018, 'Discretionary Accruals: Earnings Management... Or Not?', Abacus: a journal of accounting, finance and business studies, 54, pp. 136 - 153, http://dx.doi.org/10.1111/abac.12117
,2017, 'Earnings benchmark hierarchy', Accounting and Finance, 57, pp. 87 - 111, http://dx.doi.org/10.1111/acfi.12132
,2017, 'Earnings Co-Movements and Earnings Manipulation', Review of Accounting Studies, 22, pp. 1340 - 1365, http://dx.doi.org/10.1007/s11142-017-9411-5
,2016, 'The impact of sentiment on price discovery', Accounting and Finance, 56, pp. 669 - 694, http://dx.doi.org/10.1111/acfi.12128
,2015, 'The impact of litigation risk on the strategic timing of management earnings forecasts', Accounting and Finance, 55, pp. 467 - 495, http://dx.doi.org/10.1111/acfi.12065
,2013, 'Chief Executive Officer departures and market uncertainty', Australian Journal of Management, 38, pp. 279 - 310, http://dx.doi.org/10.1177/0312896212450040
,2011, 'Measures of the Timeliness of Earnings', Australian Accounting Review, 21, pp. 222 - 234, http://dx.doi.org/10.1111/j.1835-2561.2011.00139.x
,2009, 'Pierpont and the Capital Market', ABACUS - A Journal of Accounting Finance and Business Studies, 45, pp. 147 - 170, http://dx.doi.org/10.1111/j.1467-6281.2009.00281.x
,2008, 'Mandatory audit firm rotation and audit quality', Managerial Auditing Journal, 23, pp. 420 - 437, http://dx.doi.org/10.1108/02686900810875271
,Conference Papers
2019, 'Earning co-movement and the informativeness of earnings', Sydney, presented at 2019 UTS Australian Summer Accounting Conference, Sydney, 07 February 2019 - 08 February 2019
,2014, 'Earnings Benchmark Hierarchy: Evidence from Australia', in AFAANZ (ed.), Auckland, New Zealand, presented at Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Auckland, New Zealand, 06 July 2014 - 08 July 2014
,2014, 'Earnings Co-Movements and Earnings Manipulation in Different Economic States', in FARS Mid-Year Meeting, Houston, Texas, presented at FARS Mid-Year Meeting, Houston, Texas, 10 January 2014 - 11 January 2014
,2013, 'Sentiment, Earnings Co-Movements and Earnings Manipulation', in American Accounting Association (ed.), American Accounting Association Annual Conference, Anaheim, USA, presented at American Accounting Association Annual Conference, Anaheim, USA, 03 August 2013 - 07 August 2013, https://aaahq.org/AM2013/program.cfm
,2013, 'Did the evolution of accounting standards in China improve earnings quality?', in American Accounting Association, International Accounting Section, Savannah USA, presented at American Accounting Association, Savannah USA, 21 February 2013 - 23 February 2013, https://aaahq.org/international/midyearmeetings/2013/program.cfm
,2012, 'Booms, Busts and Sentiment', in Programme & Proceedings 35th Annual Congress of the European Accounting Association, European Accounting Association, Slovenia, presented at 35th Annual Congress of the European Accounting Association, Llubjana, Slovenia, 09 May 2012 - 11 May 2012
,2012, 'Measuring value relevance with noisy prices and noisy accounting variables', in Programme & Proceedings American Accounting Association Western Region Meeting, American Accounting Association, USA, presented at American Accounting Association Western Region Meeting, Vancouver, Canada, 19 April 2012 - 21 April 2012, http://aaahq.org/western/meetings/2012/meetingpapers/12-278-PAPER12.pdf
,2011, 'A Better Mousetrap? Does the Market Really Discover Bad News Earlier?', in Accounting and Finance Association Australia and New Zealand Papers & Proceedings, Accounting and Finance Association Australia and New Zealand, Australia, presented at Accounting and Finance Association Australia and New Zealand Conference, Darwin, Australia, 03 July 2011 - 05 July 2011, http://www.afaanz.org/openconf/2011/modules/request.php?module=oc_proceedings&action=view.php&a=Accept+as+Paper&id=92
,2011, 'Does accounting quality enhance the timeliness of price discovery?', in Accounting and Finance Association Australia and New Zealand Program & Proceedings, Accounting and Finance Association Australia and New Zealand, Australia, presented at Accounting and Finance Association Australia and New Zealand Conference,, Darwin, Australia, 03 July 2011 - 05 July 2011, http://www.afaanz.org/openconf/2011/modules/request.php?module=oc_proceedings&action=view.php&a=Accept+as+Paper&id=49
,2011, 'The Strategic Timing of Management Earnings Forecasts', in Accounting and Finance Association Australia and New Zealand Papers and Proceedings, Accounting and Finance Association Australia and New Zealand, Australia, presented at Accounting and Finance Association Australia and New Zealand Conference, Darwin, Australia, 03 July 2011 - 05 July 2011, http://www.afaanz.org/openconf/2011/modules/request.php?module=oc_proceedings&action=view.php&a=Accept+as+Paper&id=237
,2009, 'Measures of the timeliness of earnings: An empirical investigation,', Adelaide, Australia, presented at Accounting & Finance Australia and New Zealand Conference, 2009., Adelaide, Australia, 05 July 2009 - 07 July 2009
,2008, 'Stock return volatility surrounding management earnings forecasts', Canberra, Australia, presented at Annual PhD Conference in Economics and Business, Canberra, Australia, 20 November 2008 - 21 November 2008
,2008, 'The timing of real activities-based earnings management', in Program & Proceedings - Accounting & Finance Association of Australia Conference 2008, Sydney, presented at AFAANZ 2008 Accounting and Finance Association of Australia Conference, Sydney, 06 July 2008 - 08 July 2008
,2007, 'The impact of management earnings forecasts on stock price volatility', Gold Coast, Australia, presented at AFFANZ Annual Conference, Gold Coast, Australia, 28 June 2007 - 30 June 2007
,2006, 'Time-series coefficient variation in value-relevance regressions and the impact of reversions to fundamentals', Wellington, presented at AFAANZ Conference, Wellington, 02 July 2006 - 04 July 2006
,2004, 'Double Tax Treaties and Social Securities Agreements: A New Zealand Perspective', Rust, Austria, presented at High Level Scientific Conference, WTO and Direct Taxation, Rust, Austria, 08 July 2004 - 11 July 2004
,2004, 'The World Trade Organisation and Direct Taxation: A New Zealand Perspective', Rust, Austria, presented at High Level Scientific Conference, WTO and Direct Taxation, Rust, Austria, 08 July 2004 - 11 July 2004
,2003, 'CFC Legislation, Tax Treaties and EC Law: New Zealand', Rust, Austria, presented at High Level Scientific Conference, CFC Legislation, Tax Treaties and EC Law, Rust, Austria, 03 July 2003 - 06 July 2003
,Conference Posters
2005, 'Voluntary social and environmental disclosure by New Zealand listed companies', Melbourne, presented at AFAANZ 2005 Annual Conference, Melbourne, 03 July 2005 - 05 July 2005
,Theses / Dissertations
2010, Stock return volatility surrounding management earnings forecasts, UNSW
,Working Papers
2019, Inconsistent Signals, Earnings Announcements and Market Uncertainty, Wiley, http://dx.doi.org
,Discretionary Accruals: Earnings Management... Or Not?, Elsevier BV, http://dx.doi.org10.2139/ssrn.2882910, http://dx.doi.org/10.2139/ssrn.2882910
,Preprints
Answers Without Questions, http://dx.doi.org/10.2139/ssrn.4024646
,Asymmetric Timeliness in Earnings: Insights from Earnings Disaggregation, http://dx.doi.org/10.2139/ssrn.3736277
,Booms, Busts, and Sentiment: The Impact on Price Discovery, http://dx.doi.org/10.2139/ssrn.2146320
,CEO Departures and Market Uncertainty, http://dx.doi.org/10.2139/ssrn.1728582
,Do Management Earnings Forecasts Resolve Uncertainty around Earnings Announcements?, http://dx.doi.org/10.2139/ssrn.1810190
,Hierarchy and Performance of Analyst Teams, http://dx.doi.org/10.2139/ssrn.3514981
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